26. Chen Industries, a general partnership, had the following balance sheets at December 31: Ping owns a one-third interest in partnership capital and profits. Her tax basis in the partnership interest is $45,000. If she sells her interest to an unrelated buyer for $60,000 cash, how much ordinary income will she recognize on the sale under Code Sec. 751(a)? a. zero b. $5,000 c. $10,000 d. $40,000 e. None of these